Online Practice Manuals

Dalron Construction Ltd. v. Canada

• 2008 TCC 476
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Real Estate Practice Manual (Current to: April 01 2023)
   • Chapter 4. Tax Considerations in Real Estate Transactions
     • III. Tax Concerns of the Vendor Disposing of Commercial Property [§4.44]
       • D. Deferral of Capital Gains on Commercial Real Estate Transactions [§4.61]
         • 3. Tax-deferred “Rollovers” of Commercial Property [§4.64]